Glossary entry (derived from question below)
Japanese term or phrase:
期末
English translation:
期末=End of the term / period
Added to glossary by
Harpreet Singh kapula
Dec 31, 2020 14:14
3 yrs ago
16 viewers *
Japanese term
India
Translator IT/Technology JAPANESE To ENG
Native in: English 
Works in: Japanese to English
期末
Japanese to English
Bus/Financial
Finance (general)
Full text: 役員退職慰労引当金……役員の退職慰労金の支給に備えるため、内規に基づく 期末要支給額を計上しております。
My issue: 期末. can this be translated as "Balance sheet date"?
My understanding: Provision for retirement benefits for officers... In order to prepare for the payment of retirement benefits for officers, the company recognizes the amount required to be paid at the end of the period in accordance with the internal regulations.
My issue: 期末. can this be translated as "Balance sheet date"?
My understanding: Provision for retirement benefits for officers... In order to prepare for the payment of retirement benefits for officers, the company recognizes the amount required to be paid at the end of the period in accordance with the internal regulations.
Proposed translations
(English)
| 5 | 期末=End of the term / period |
Andreas Baranowski
|
| 3 | Fiscal year-end |
Patrick Hideo Kirby
|
Proposed translations
16 hrs
Andreas Baranowski
Japan
Japan
Specializes in field
Japan
Institutional Investment Research
Native in: German (Variant: Germany) 
Works in: Japanese to German, English to German, Japanese to English
Related KudoZ points
:
38
Selected
期末=End of the term / period
1. 期末 can also relate to a 3-month period (四半期の期末).
To be sure, if it is in evidence that the referenced period is indeed the fiscal year, "fiscal-year end" may be a legitimate translation, but "end of the term / period" is the safer choice.
2. I would advise against using “Balance sheet date.”
At the theoretical level, the reason is that the “end of the term” relates to the end of the accrual period of income and expenditure over time, while the balance sheet date marks only the point of account closure and reporting. Although technically the same dates, they mark different events.
From a practical perspective, “balance sheet date” is not a standard translation for期末 and Japanese companies are not known for novelty in their financial reporting.
To be sure, if it is in evidence that the referenced period is indeed the fiscal year, "fiscal-year end" may be a legitimate translation, but "end of the term / period" is the safer choice.
2. I would advise against using “Balance sheet date.”
At the theoretical level, the reason is that the “end of the term” relates to the end of the accrual period of income and expenditure over time, while the balance sheet date marks only the point of account closure and reporting. Although technically the same dates, they mark different events.
From a practical perspective, “balance sheet date” is not a standard translation for期末 and Japanese companies are not known for novelty in their financial reporting.
Note from asker:
| Thank you for the explanation and help. |
4 KudoZ points awarded for this answer.
Comment: "Thank you for your help."
21 mins
Patrick Hideo Kirby
United Kingdom
United Kingdom
Native in English
Specializes in field
United Kingdom
Japanese-English Technical Translator
Native in: English
Works in: Japanese to English, English, Japanese
Related KudoZ points
:
8
Fiscal year-end
This term usually means end of the fiscal period (year-end).
Since the balance sheet in the report and accounts is struck on the last day of the fiscal year (or last day of the quarter) and since 役員退職慰労引当金 is a balance sheet item I think it is fine to use "balance sheet date" here as you suggest.
Since the balance sheet in the report and accounts is struck on the last day of the fiscal year (or last day of the quarter) and since 役員退職慰労引当金 is a balance sheet item I think it is fine to use "balance sheet date" here as you suggest.
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